With a decrease of dimensions of semiconductor devices with a complex layout structure, a local interconnect that connects a source/drain region to another source/drain region or to a gate electrode has been developed. A local interconnect is a conductive layer disposed below the first metal wiring layer, and connects elements having a relatively short distance. For example, in a static random access memory (SRAM), a local interconnect can be used to connect an output node (source/drain) of one inverter to an input node (gate) of another inverter. It has been required to provide structures and manufacturing processes for a local interconnect with improved process variation resistance.